32 Self-employment income support scheme

32  Self-employment income support scheme

(1)     In section 106 of FA 2020 (taxation of coronavirus support payments), in subsection (3)—

(a)     after “provision about” insert “(including provision modifying)”;

(b)     for “(2)(c)” substitute “(2)(b)”.

(2)     In paragraph 3(3) of Schedule 16 to FA 2020

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